Epoxidized natural rubbers (ENR)are potential to be an alternative of natural rubber as matrix of magnetorheological elastomers (MREs). These ENR-based MREs offer various advantages such as excellent mechanical properties and damping characteristics that are well-suited for applications in vibration control and noise reduction devices. However, there is a paucity information in regard to the effect of different epoxidation levels on rheological properties of MRE. Therefore, the main aim of this study is to explore the influence of epoxidation level on rheological properties of MRE using commercialized ENR corresponding to ENR 25 and ENR 50. ENR-based MREs were created by blending with carbonyl iron particles (CIPs) and other additives, followed by curing at 150 °C for 30 min. The study involved producing ten MRE samples with various weight percentages of CIP (0,10,30,50 and 70 wt%). The storage modulus of ENR 50 exhibited a significant increment from 0.73 MPa to 1.04 MPa as compared to ENR 25 which caused the storage modulus to increase from 0.77 to 0.88 MPa. This showed that ENR 50-based MRE are stiffer in comparison to ENR 25-based MRE. Initial loss modulus value for ENR 50 (0.098 MPa) was lower than that of ENR 25 (0.112 MPa), consequently less energy is dissipated to surrounding for ENR 50-based MRE compare ENR 25-based MRE. The loss factor that represents damping properties showed that ENR 50 reached higher values (0.120 MPa) compared to ENR 25 (0.106 MPa). The increasing of CIPs content from 0 to 70 wt% contributed to increasing of magnetorheological effect for both ENR-based MRE where ENR 25 produced slightly higher with increment of 1.88 % to 22.6 % than ENR 50-based MRE with increment of 2.47 % to 18.18 % due to rise of magnetic forces generated from interaction of magnetic moments in magnetic domains of each CIPs. The results and analysis indicate that different levels of epoxidation in ENR have a marginal impact on the rheological properties of ENR-based MREs.